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- 1734-1806; United States. Department of the Treasury -- History; United States -- History -- Confederation (1)
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Articles 1 - 27 of 27
Full-Text Articles in Business
Accounting Historians Journal, 1999, Vol. 26, No. 1 [Whole Issue]
Accounting Historians Journal, 1999, Vol. 26, No. 1 [Whole Issue]
Accounting Historians Journal
June issue
Accounting Historians Journal, 1999, Vol. 26, No. 2 [Whole Issue]
Accounting Historians Journal, 1999, Vol. 26, No. 2 [Whole Issue]
Accounting Historians Journal
December issue
Contents [1999, Vol. 26, No. 2]; Statement Of Policy [1999, Vol. 26, No. 2]; Guide For Submitting Manuscripts [1999, Vol. 26, No. 2], Academy Of Accounting Historians
Contents [1999, Vol. 26, No. 2]; Statement Of Policy [1999, Vol. 26, No. 2]; Guide For Submitting Manuscripts [1999, Vol. 26, No. 2], Academy Of Accounting Historians
Accounting Historians Journal
The prefatory matter includes: List of the Academy officers and trustees, editorial staff and board, issue cover page, the table of contents, Statement of Policy, Guide for Submitting Manuscripts.
Robert Morris And Reporting For The Treasury Under The U.S. Continental Congress, Michael P. Schoderbek
Robert Morris And Reporting For The Treasury Under The U.S. Continental Congress, Michael P. Schoderbek
Accounting Historians Journal
This paper examines the accounting and reporting practices established by Robert Morris during his term as Superintendent of Finance under the Continental Congress from 1781 to 1784. Generally known as the financier of the American Revolution, Morris enacted many important accounting reforms, including his rearrangement of the Treasury to speed the settlement of accounts and the establishment of Continental receivers to collect money from the states. His most important contribution was the preparation of an-nual statements of receipts and expenditures of public money of the Confederation government. These statements, along with a detailed account on money received from the individual …
Contents [1999, Vol. 26, No. 1]; Statement Of Policy [1999, Vol. 26, No. 1]; Guide For Submitting Manuscripts [1999, Vol. 26, No. 1], Academy Of Accounting Historians
Contents [1999, Vol. 26, No. 1]; Statement Of Policy [1999, Vol. 26, No. 1]; Guide For Submitting Manuscripts [1999, Vol. 26, No. 1], Academy Of Accounting Historians
Accounting Historians Journal
The prefatory matter includes: List of the Academy officers and trustees, editorial staff and board, issue cover page, the table of contents, Statement of Policy, Guide for Submitting Manuscripts.
Management Accounting Practice And Price Calculation At Boulton And Watt's Soho Foundry: A Late 18th Century Example, Robert Williams
Management Accounting Practice And Price Calculation At Boulton And Watt's Soho Foundry: A Late 18th Century Example, Robert Williams
Accounting Historians Journal
When deciding upon the price to charge for one of their products, the managers of the Soho Foundry in Birmingham placed great reliance upon the data stored in their accounting system. By the last decade of the 18th century, the nature of the steam engine business was changing rapidly and reputation alone was insufficient to attract customers. Also, as more industrialists decided upon steam as a source of power and competition to supply their needs increased, more attention had to be paid to price structures. The increasing standardization of products meant that a price list could be determined. The partners …
Management Accounting At The Historical Hudson's Bay Company: A Comparison To 20th Century Practices, Gary P. Spraakman
Management Accounting At The Historical Hudson's Bay Company: A Comparison To 20th Century Practices, Gary P. Spraakman
Accounting Historians Journal
Using an environmental contingency approach, Johnson and Kaplan [1987] argued that virtually all management accounting practices used at the time of their study had been developed by 1925 in response to increased uncertainty caused by geographical expansion and large-scale operations. During the 1821 to 1860 subperiod, the Hudson's Bay Company had significant uncertainty which was largely a result of the dynamic environment of its fur-trade operation. Consequently, it should have developed management accounting practices in response to uncertainty. Moreover, the management accounting practices should have been less extensive in the subperiods before and after 1821 to 1860, as these subperiods …
Accounting And Business Research [Table Of Contents], Academy Of Accounting Historians
Accounting And Business Research [Table Of Contents], Academy Of Accounting Historians
Accounting Historians Journal
No abstract provided.
Discovering Indigenous Peoples: Accounting And The Machinery Of Empire, Dean E. Neu
Discovering Indigenous Peoples: Accounting And The Machinery Of Empire, Dean E. Neu
Accounting Historians Journal
This study examines the historical usage of accounting as a technology of government within the domain of government-indigenous peoples relations in Canada. Our thesis is that accounting was salient within the chain of circumstances that influenced the discovery/identification of indigenous peoples as a governable population. By the 1830s, accounting techniques had come to occupy a central place in the military machinery of empire. When the cost-cutting and reformist sentiments prevalent in Britain during the early 1800s encouraged the reconsideration of the military costs of empire, accounting techniques were one of the methods used in the attempt to interrogate military expenditures. …
Using Distribution Costs In Decision Making At The Dennison Manufacturing Company, 1909 To 1949, Gloria Vollmers
Using Distribution Costs In Decision Making At The Dennison Manufacturing Company, 1909 To 1949, Gloria Vollmers
Accounting Historians Journal
Early in the 20th century, predating most academic and practitioner literature, Dennison Manufacturing's top management recognized that certain kinds of distribution costs, normally treated as part of general overhead and allocated based on prime costs, were highly relevant for product-costing and pricing decisions. They pulled as many identifiable direct costs of distribution as possible out of the general overhead pool and assigned them to the appropriate product lines as extra information for the managers of those lines. However, these off-book assignments of costs were not fully understood and caused misunderstandings for many years. New archival evidence allows us to see …
Historiography, Causality, And Positioning: An Unsystematic View Of Accounting History, David Oldroyd
Historiography, Causality, And Positioning: An Unsystematic View Of Accounting History, David Oldroyd
Accounting Historians Journal
The article reviews recent developments in accounting historiography in relation to the underlying positioning of the participants. It finds that accounting history has located itself within the tradition of social science, which subsumes events into generalizations and generalizations into theory. It reviews the efficacy of causal theories of human behavior and proposes an alternative non-theoretical approach.
Evolution Of The Conceptual Framework For Business Enterprises In The United States, Stephen A. Zeff
Evolution Of The Conceptual Framework For Business Enterprises In The United States, Stephen A. Zeff
Accounting Historians Journal
Institutional efforts in the U.S. to develop a conceptual framework for business enterprises can be traced to the Paton and Littleton monograph in 1940 and later to the two Accounting Research Studies by Moonitz and Sprouse in 1962-1963. A committee of the American Accounting Association issued an influential report in which it advocated a decision usefulness approach in 1966, which was carried forward in 1973 by the report of the American Institute of CPAs' Trueblood Committee. All of this laid the groundwork for the conceptual framework project of the Financial Accounting Standards Board (FASB), which published six concepts statements between …
Accounting, Auditing And Accountability Journal [Table Of Contents], Academy Of Accounting Historians
Accounting, Auditing And Accountability Journal [Table Of Contents], Academy Of Accounting Historians
Accounting Historians Journal
No abstract provided.
Book Reviews [1999, Vol. 26, No. 2], Academy Of Accounting Historians
Book Reviews [1999, Vol. 26, No. 2], Academy Of Accounting Historians
Accounting Historians Journal
Books reviewed are : C.J. McNair and Richard Vangermeersch, Total Capacity Management: Optimizing at the Operational, Tactical, and Strategic Levels Reviewed by Gloria L. Vollmers; T. E. Cooke and C.W. Nobes (eds.), The Development of Accounting in an International Context: A Festschrift in Honour of R.H. Parker Reviewed by Bob R. C. J. Van den Brand; Kees Camfferman, Voluntary Annual Report Disclosure by Listed Dutch Companies 1945-1983 Reviewed by Peter J. Clarke; Hiroshi Okano, Japanese Management Accounting: A Historical and Institutional Perspective Reviewed by Hideki Murai.
Accounting, Auditing And Accountability Journal [Table Of Contents], Academy Of Accounting Historians
Accounting, Auditing And Accountability Journal [Table Of Contents], Academy Of Accounting Historians
Accounting Historians Journal
No abstract provided.
Accounting Hall Of Fame 1998 Induction: Arthur Ramer Wyatt, Arthur R. Wyatt, Donald E. Kieso, Jerry J. Weygandt, Daniel L. Jensen
Accounting Hall Of Fame 1998 Induction: Arthur Ramer Wyatt, Arthur R. Wyatt, Donald E. Kieso, Jerry J. Weygandt, Daniel L. Jensen
Accounting Historians Journal
For Arthur Ramer Wyatt's Induction, there were: Remarks by Donald E. Kieso, Northern Illinois University; Remarks by Jerry J. Weygandt, University of Wisconsin; Citation written by Daniel L. Jensen, The Ohio State University read by Donald E. Kieso and Jerry J. Weygandt; Response by Arthur R. Wyatt, Arthur Andersen & Co., retired, and University of Illinois.
Development Of American Ship-Accounting Practices To 1900: A Comparative Study Of Three Vessels, Jan Richard Heier
Development Of American Ship-Accounting Practices To 1900: A Comparative Study Of Three Vessels, Jan Richard Heier
Accounting Historians Journal
Accounting has always been utilitarian in nature. It adapts to the changes in the business environment by meeting the need for new types of information. The change in waterborne transportation in the U.S. during the 19th century provides an example of such an environmental change that led to a need for accounting adaptation. With the advent of the steamboat, old accounting methods were modified and new ones created to meet the changes in the business environment. In the process, a standardized ship-accounting model was developed. The model can be seen in the accounting records of three ships that sailed at …
Telling Power Of Cca -- A New Zealand Oral History, Rachel F. Baskerville
Telling Power Of Cca -- A New Zealand Oral History, Rachel F. Baskerville
Accounting Historians Journal
This report presents results of research on the failure of the inflation accounting standard in New Zealand. Presentation of the results in three narratives highlights that any such research is a series of interlocking and overlapping events, and that narrative is a direct and efficient means of communicating both causal and transactional components which contributed towards the outcomes. Isolation of the three narratives was chosen to demonstrate that it is not useful to extol an explanatory or interpretative paradigm for accounting history if it is advocated at the expense of sequential accounts of events.
Accounting History Call For Papers: Accounting In Crises, Academy Of Accounting Historians
Accounting History Call For Papers: Accounting In Crises, Academy Of Accounting Historians
Accounting Historians Journal
No abstract provided.
Academy Of Accounting Historians: Application For 1999 Membership; Application For 1999 Membership, Academy Of Accounting Historians
Academy Of Accounting Historians: Application For 1999 Membership; Application For 1999 Membership, Academy Of Accounting Historians
Accounting Historians Journal
No abstract provided.
Announcement [1999, Vol. 26, No. 2], Academy Of Accounting Historians
Announcement [1999, Vol. 26, No. 2], Academy Of Accounting Historians
Accounting Historians Journal
Announcements include: New AHJ appointments; Academy of Accounting Historians announces the institution of annual prizes for the best manuscripts.
Book Reviews [1999, Vol. 26, No. 1], Academy Of Accounting Historians
Book Reviews [1999, Vol. 26, No. 1], Academy Of Accounting Historians
Accounting Historians Journal
Books reviewed are : Norton M. Bedford, A History of Accountancy at the University of Illinois at Urbana-Champaign, Dale L. Flesher, Accountancy at Ole Miss: A Sesquicentennial Salute; William G. Shenkir and William R. Wilkerson, The University of Virginia's McIntire School of Commerce, The First Seventy-Five Years 1921-1996, Reviewed by Kevin F. Brown; Gary John Previts and Barbara Dubis Merino, A History of Accountancy in the United States: The Cultural Significance of Accounting, 2nd edition, Reviewed by Richard G. Vangermeersch; Robert B. Williams, Accounting for Steam and Cotton: Two Eighteenth Century Case Studies Reviewed by Joann Noe Cross; Xie Shaomin, …
Accounting And Business Research [Table Of Contents], Academy Of Accounting Historians
Accounting And Business Research [Table Of Contents], Academy Of Accounting Historians
Accounting Historians Journal
No abstract provided.
Academy Of Accounting Historians: Application For 1999 Membership; Application For 1999 Membership, Academy Of Accounting Historians
Academy Of Accounting Historians: Application For 1999 Membership; Application For 1999 Membership, Academy Of Accounting Historians
Accounting Historians Journal
No abstract provided.
Lessons For Policy Makers From The History Of Consumption Taxes, Steve C. Wells, Tonya K. Flesher
Lessons For Policy Makers From The History Of Consumption Taxes, Steve C. Wells, Tonya K. Flesher
Accounting Historians Journal
The article reviews recent developments in accounting historiography in relation to the underlying positioning of the participants. It finds that accounting history has located itself within the tradition of social science, which subsumes events into generalizations and generalizations into theory. It reviews the efficacy of causal theories of human behavior and proposes an alternative non-theoretical approach.
Labor's Changing Responses To Management Rhetorics: A Study Of Accounting-Based Incentive Plans During The First Half Of The 20th Century, Leslie S. Oakes, Mark A. Covaleski, Mark William Dirsmith
Labor's Changing Responses To Management Rhetorics: A Study Of Accounting-Based Incentive Plans During The First Half Of The 20th Century, Leslie S. Oakes, Mark A. Covaleski, Mark William Dirsmith
Accounting Historians Journal
This study compares organized labor's reactions to changing management rhetorics as these rhetorics surrounded accounting-based incentive plans, including profit sharing. Results suggest that labor's perceptions of profit sharing changed dramatically from the 1900-1930 period to post-World War II. The shift, in turn, prompts an exploration of two research questions: (1) how and why did the national labor discourse around the management rhetoric and its emphasis on accounting information change, and (2) how did this change render unions more governable in their support for accounting-based incentive plans?
Ahj Ad Hoc Reviewers [1999], Academy Of Accounting Historians
Ahj Ad Hoc Reviewers [1999], Academy Of Accounting Historians
Accounting Historians Journal
No abstract provided.